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HMRC internal manual

Capital Gains Manual

Reliefs and exemptions: particular assets

The disposal of particular assets may attract full or partial relief from Capital Gains Tax. These volumes deal with

  • roll-over relief for the replacement of business assets, see CG60250+ 
  • roll-over relief for the replacement of land by local constituency associations of political parties on reorganisations of constituencies, see CG61800+ 
  • roll-over relief for the replacement of land acquired by an authority having powers of compulsory purchase, see CG61900+ 
  • roll-over relief on a transfer of shares to an All Employee Share Ownership Trust, see CG61970+ 
  • private residence relief on a disposal of a person’s only or main residence, see CG64200+ 
  • relief on the transfer of a business to a company, see CG65700+ 
  • relief for losses on loans to traders or for payments under a guarantee, see CG65900+ 
  • double taxation relief on the disposal of assets where foreign tax is paid, see CG14380 
  • hold-over relief on gifts, see CG66450+.

Particular types of organisation are exempt from Capital Gains Tax on the disposal of certain assets. The next part of Volume 7 deals with